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A self-employed person asks whether the 20,000 euro indemnity received upon termination of her commercial relationship with a company can be subject to the irregular performance reduction. The DGT responds that such reduction is not applicable.
Cuestión planteada Si por la indemnización obtenida puede acogerse a la reducción por rendimiento irregular del 30 por ciento.
La indemnización por extinción de una relación mercantil debe integrarse como rendimiento de la actividad económica. No procede la reducción del 30% por periodo de generación superior a dos años, ya que la indemnización no se genera a lo largo de la duración del contrato, sino que surge del hecho de la resolución contractual. Tampoco se considera rendimiento notoriamente irregular, pues no deriva de un cese de actividad sino de la finalización de un contrato.
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